• 기술혁신학회지
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• 제10권3호
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• pp.580-603
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• 2007

본 연구는 출연연구기관의 기관평가요소 분석을 통해 최근까지 출연연구기관에 대한 책임성(accountability)이 어떻게 변화 및 발전되어 왔는가를 분석하고자 한다. 구체적으로 1991년부터 2005까지 기관평가요소를 연구회 설립 이전과 연구회 설립 이후 기간으로 구분하여 분석하였다. 출연연구기관에 요구되는 책임성을 법규준수 책임성, 관리적 책임성, 재무적 책임성, 사업성과 책임성, 사회적 책임성 등 다섯 가지 책임성으로 구분하여 분석한 결과, 연구회 설립이전에는 법규준수 책임성, 관리적 책임성 등이 강조되었으며, 연구회 설립 이후에는 사업성과 책임성, 관리적 책임성이 강조되었다. 법규준수 책임성과 관리적 책임성은 시간이 흐름에 따라 요구하는 구체적인 책임내용이 상당히 변화되었다. 최근에는 사업성과 책임성이 가장 중요한 책임성으로 강조되고 있으며 재무적 책임성도 연구회 설립 이후 새롭게 등장하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.845-852
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• 2020

The study aims to investigate the implementation of the internal quality assurance system (IQAS) on HEIs performance, mediated by financial management accountability. The commitment from foundation leadership on financial management accountability and their implications for HEIs' performance is also carefully examined. This study employs samples of 108 respondents from the leadership of private HEIs under Region IV Service Institutions. The purposive sampling, as a part of non-probability sampling was chosen as the sampling technique. Statistical data analysis conducted by use the structural equation model to test the hypothesis. The results reveal that the implementation of IQAS does not influence the financial management accountability, but it has an essential role on HEIs' performance. Moreover, foundation leadership's commitment has a significant positive effect on financial management accountability and HEIs' performance. Financial management accountability also has a significant positive effect on HEIs' performance. Financial management becomes important because the entire activities of HEIs should end with financial reporting. Therefore, financial and non-financial aspects are two interrelated and complementary aspects in the accreditation process. The findings of this study suggest that that performance measurement is very crucial as a part of the efforts to meet the general accountability requirement for organizations, particularly in HEIs.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1099-1110
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• 2020

This research tests the effects of institutional pressures, the use of performance measurement systems and accountability, and moderation effects of human resource capability between institutional pressures and the use of performance measurement systems in the Local Government institutions in Indonesia. The research aims to provide empirical evidence both quantitatively and qualitatively that isomorphism institutional pressures occurred in the scope of implementation of the performance measurement system and accountability in the public sector organizations and to show the importance of human resource capability enhancement in reducing external pressure impact. In addition, it tries to develop the correlation model of institutional pressures, human resource capability, implementation of the performance measurement system, and accountability of public sector organizations. The research used mixed methods with sequential explanatory design. The data collection used surveys and interviews in 209 regency/Special Region of Yogyakarta and Central Java local governments as samples. The research result indicated that the institutionalization process of the performance measurement is influenced by institutional pressures, especially coercive and mimetic pressures. Human resource capability was unable to weaken institutional pressures effects in the performance measurement system implementation. The research also proved that the use of a performance measurement system was able to improve local government institution accountability.

• 한국산학기술학회논문지
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• 제22권4호
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• pp.99-107
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• 2021

조직 내에서 성과평가가 그 목적을 달성하고 유용하게 활용되기 위해서는 피평가자가 성과평가 피드백을 의미있는 방식으로 적용하는 데 대한 외적 책임감(accountability)을 가지는 것이 중요하다. 본 연구는 다면평가 피드백 상황에서 피평가자가 느끼는 외적 책임감이 행위변화 의도에 미치는 영향을 살펴보고, 그 과정에 피드백 구체성이 미치는 영향을 규명하는 것을 목적으로 하였다. 다면평가 제도를 실시하고 있는 총 8개 국내 대기업에 종사하는 153명의 종업원으로부터 설문자료를 수집하였고 위계적 회귀분석을 실시하였다. 가설검증 결과, 피평가자가 다면평가 결과 피드백에 대해 느끼는 전반적인 외적 책임감은 행위변화 의도와 정(+)의 관계를 나타냈다. 또한, 다면평가 피드백 내용이 구체적이라고 지각될수록 전반적인 외적 책임감이 피평가자의 행위변화 의도에 미치는 영향은 감소하는 것으로 나타나, 가설과는 반대방향의 조절효과가 확인되었다. 이러한 결과는 다면평가를 통한 피드백이 유용한 것이 되기 위해서는 피평가자의 외적 책임감을 조장하고 관리하는 것이 중요함을 보여주고, 자기방어나 정당화보다는 성과증진을 위한 유연하고 건설적인 분석과 행위변화 전략을 제시하는 피드백을 제공해야 함을 시사한다.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.795-806
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• 2021

This study analyzes and assesses the effect of good governance consisting of accountability, transparency, and participation on the financial performance of Pare-Pare City local government moderated by the basic values of Siri culture in the form of Lempu (honesty), Amaccangeng (intelligence), and Awaraningeng (courage). The population of this research is 200 local government employees (respondents). The results of data analysis showed that accountability and participation variables had no significant effect on the financial performance of the Pare-Pare City local government. However, the transparency variable has an influence on local government financial performance. It is hoped that all these 3 variables (accountability, transparency, and participation) will have a significant effect on local government financial performance. To achieve this, it is necessary to apply cultural values that exist in society so that cultural values can provide greater guidance in the management of regional finances. The results provide a better understanding of the importance of Siri's cultural value in the implementation of public services to the community. With Siri's cultural values in the form of Lempu, Amaccangeng, and Awaraningeng embedded in their behavior, government employees can improve performance and avoid deviant behavior or corruption. The novelty of this research is a form of analysis by using local cultural values (the basic values of Siri culture) as the moderating variable.

• 보건의료산업학회지
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• 제6권4호
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• pp.121-130
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• 2012

This study had collected 171 dental hygienists working in Busan and Ulsan, in order to investigate coaching behavior, job satisfaction and job performance of dental hygienists and find relationship between these. A survey was conducted from July 10 through August 20, 2012, by using structured, self-administered questionnaires. The collected data were analyzed with SPSS 12.0 program. The obtained results were as follows; 1. The mean of dental manager's coaching behavior was 3.35 out of 5. In terms of sub-domain, accountability(3.36) is the highest, followed by relationship(3.32), and development(3.20). 2. In multiple regression analysis, development factor is most influential factor of job satisfaction, followed by relationship, accountability. 3. The job performance was under the greatest influence of the patient relationship, followed by freedom factor.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제14권11호
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• pp.4573-4594
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• 2020

Announcement protocol in Internet of Vehicles (IoV) is an intelligent application to enhance public safety, alleviate traffic jams and improve transportation quality. It requires communication between vehicles, roadside units and pedestrian to disseminate safety-related messages. However, as vehicles connected to internet, it makes them accessible globally to a potential adversary. Safety-related application requires a message to be reliable, however it may intrude the privacy of a vehicle. Contrarily, if some misbehaviour emerges, the malicious vehicles must be able to traceable and revoke from the network. This is a contradiction between privacy and accountability since the privacy of a user should be preserved. For a secure communication among intelligent entities, we propose a novel announcement protocol in IoV using group signature. To the best of our knowledge, our work is the first comprehensive construction of an announcement protocol in IoV that deploys group signature. We show that our protocol efficiently solves these conflicting security requirements of message reliability, privacy and accountability using 5G communication channel. The performance analysis and simulation results signify our work achieves performance efficiency in IoV communication.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제17권5호
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• pp.1450-1470
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• 2023

In a Vehicular Cloud (VC) network, an announcement protocol plays a critical role in promoting safety and efficiency by enabling vehicles to disseminate safety-related messages. The reliability of message exchange is essential for improving traffic safety and road conditions. However, verifying the message authenticity could lead to the potential compromise of vehicle privacy, presenting a significant security challenge in the VC network. In contrast, if any misbehavior occurs, the accountable vehicle must be identifiable and removed from the network to ensure public safety. Addressing this conflict between message reliability and privacy requires a secure protocol that satisfies accountability properties while preserving user privacy. This paper presents a novel announcement protocol for secure communication in VC networks that utilizes group signature to achieve seemingly contradictory goals of reliability, privacy, and accountability. We have developed the first comprehensive announcement protocol for VC using group signature, which has been shown to improve the performance efficiency and feasibility of the VC network through performance analysis and simulation results.

• 기록학연구
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• 제73호
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• pp.81-123
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• 2022

시민단체(NGO)는 시민들의 '자발적 참여'를 기반으로 하는 조직으로, 단체의 존립과 지속적 성장을 위해서 반드시 시민의 참여와 지지가 필요하다. 시민단체의 기록은 단체가 활동하는 과정에서 생산·접수 및 수집되고 남겨진 것이다. 체계적으로 관리된 기록은 업무 수행을 위한 정보로 활용되어 운영의 효율성을 높인다. 뿐만 아니라 단체활동의 적법성이나 단체가 실제로 표방하는 목표를 실현하기 위해 활동하고 있는지 등 시민단체의 대내외 이해관계자들에게 단체 및 단체활동의 정당성을 입증함으로써, 단체가 시민사회로부터 지지를 확보하는데 실질적으로 기여한다. 이 연구에서는 부산 지역 시민단체의 일반적인 기록관리 실태를 확인하고, 시민단체의 설명 책임을 높이기 위한 기록관리 개선 방안을 살펴보았다.

• Journal of Information Science Theory and Practice
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• 제11권3호
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• pp.16-28
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• 2023

Record management, especially in schools as an institution's information centre, needs serious attention from government agencies. Under record management policy, there needs to be practical guidance on record management specific to schools. This paper aims to construct a record management model based on the Eight Indonesian Education Standards to support school accountability in Indonesia. The urgency of this paper in filling the gap in the Electronic Record Management System (ERMS) role is primarily to support school accountability. It is important to include educational laws and regulations in Indonesia to be a foundation in archive management, including preparing the ERMS. This study aims to develop a model of record management in schools. The final stage in this research is to find the final model. The final model is a model that experts and practitioners have validated. A total of 30 records managers were selected for the interviews. Furthermore, the trial was carried out in 30 senior high schools. The research sampling consisted of representatives of archive managers at selected schools from five islands in Indonesia (Kalimantan, Java, Papua, Sumatra, and Sulawesi). Our research findings show that conceptual models meet valid criteria and significantly impact archivist performance in better schools. The practical implication is that the archival management model based on national education standards policies contributes to practical archives and records management to support school accountability.